ARCHIVED - General Guide for Non-Residents - 2015 - General Information
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What's new for 2015?
We list the service enhancements and major changes below, including announced income tax changes that are not yet law at the time of printing. If they become law as proposed, they will be effective for 2015 or as of the dates given.
Our services
MyCRA – This is a new mobile application that lets you securely view and change key tax information. See MyCRA – the web app for individual taxpayers on the go.
Notice of assessment – Your notice of assessment will have a new look that makes it easier to see the most essential information first. See Notice of assessment (NOA) or go to Notice of assessment.
Individuals and families
Universal child care benefit (UCCB) – The UCCB has increased to $160 per month for each qualified dependant under 6 years of age and there is a new benefit of $60 per month for each qualified dependant aged 6 through 17. See Universal child care benefit (UCCB).
Child care expenses (line 214) – The maximum limit per child has increased by $1,000. See Form T778, Child Care Expenses Deduction for 2015.
Family caregiver amount for children under 18 years of age (line 367) – The amount for children under 18 years of age has been eliminated and replaced by the enhanced universal child care benefit. Line 367 is now used for the family caregiver amount for children under 18 years of age.
Family tax cut (line 423) – For 2014 and later years, the calculation for the family tax cut has been revised to allow unused tuition, education, and textbook amounts transferred from a spouse or common-law partner. See line 15 of Schedule 1‑A, Family Tax Cut.
Children's fitness tax credit (lines 458 and 459) – The children's fitness tax credit is now a refundable credit.
Interest and investments
Other deductions (line 232) – The minimum amount that must be withdrawn each year from a registered retirement income fund (RRIF), variable benefit money purchase registered pension plan (RPP), and pooled registered pension plan (PRPP) has been reduced. If you have withdrawn more than the reduced 2015 minimum amount, all or part of the excess may be eligible to be re-contributed to a RRIF, RPP, account under a PRPP, or to buy a qualifying annuity and deducted on line 232.
Capital gains deduction (line 254) – The lifetime capital gains exemption for dispositions of qualified farm or fishing property made after April 20, 2015 has increased to $1,000,000, resulting in a capital gains deduction limit of $500,000. See Guide T4037, Capital Gains.
Interest paid on your student loans (line 319) – Interest paid on a Canada Apprentice Loan amount for registered Red Seal apprentices can be claimed on this line. For more information about the Canada Apprentice Loan, go to Service Canada.
Investment tax credit (line 412) – Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 2016.
Form T1135, Foreign Income Verification Statement – This form has changed to introduce a simplified reporting method for individuals who own specified foreign property with a total cost of less than $250,000 throughout the year. See Form T1135.
Tax-free savings account (TFSA) – The TFSA annual contribution limit has increased to $10,000.
Other changes
Repeated failure to report income penalty – We may now charge you this penalty only if the amount of income you failed to report on your return was $500 or more. The calculation of the penalty has changed. See Repeated failure to report income penalty.
Follow the symbols
This guide gives information about the income you must report and the deductions and credits you can claim on your 2015 return. It will help you determine your tax payable and any refund you are owed.
Before you start:
- Determine if, in 2015, you were a deemed resident of Canada, a non-resident of Canada, or a non-resident of Canada making an election under section 217 or section 216.1 of the Income Tax Act.
- Locate the symbol (see below) that applies to your situation.
- Complete your return by following the guide instructions. Refer to the guide as you find lines on the return that apply to you, or see the backs of your information slips for more instructions. If your symbol appears beside the line number, the information for that line may apply to you. If your symbol does not appear, the information does not apply to you.
Symbols
Is this tax package for you?
Use this tax package if any of the following apply to you:
⬤ You were a deemed resident of Canada on December 31, 2015 . For exceptions, see What tax package should you use if this one is not for you? .
▮You were a non-resident of Canada throughout 2015, and you are reporting Canadian source income other than from employment in Canada from a business with a permanent establishment in Canada, from rental income from real or immovable property located in Canada, or from timber royalties on a timber resource property or a timber limit in Canada. For more information, see Guide T4058, Non-Residents and Income Tax .
▲You were a non-resident of Canada throughout 2015, and you are filing a return to elect under section 217 or section 216.1.
If this tax package is not for you, see What tax package should you use if this one is not for you?
General information
Determining your residency status
Were you a non-resident of Canada in 2015?
You are a non-resident of Canada for tax purposes throughout any period in which you do not have significant residential ties in Canada and you are not a deemed resident of Canada.
What income should you report? – Report your income from Canadian sources such as the taxable part of your scholarships, fellowships, bursaries, net research grants, income from a business that does not have a permanent establishment in Canada, net partnership income (limited or non-active partners only), and taxable capital gains from disposing of taxable Canadian property, as shown under the income lines applicable to non-residents of Canada in the guide.
Other types of income are not reported but must be entered on Schedule A, Statement of World Income. For more information, see Schedule A, or contact the CRA.
What are residential ties?
Significant residential ties almost always include a home in Canada and a spouse or common-law partner and dependants who stayed in Canada while you were living outside Canada. Other relevant residential ties may include a Canadian driver's licence, Canadian bank accounts or credit cards, health insurance with a Canadian province or territory, personal property, and social ties in Canada.
In order to determine residence status, all of the relevant facts in each case must be considered, including residential ties with Canada and length of time, object, intention and continuity with respect to stays in Canada and abroad.
For more information about residential ties, see Income Tax Folio S5‑F1‑C1: Determining an Individual's Residence Status.
Were you a non-resident of Canada in 2015 who wants to elect under section 217?
Under section 217 of the Income Tax Act, you can choose to file a Canadian return and report certain types of Canadian – source income. You are then "electing under section 217 of the Income Tax Act." By doing this, you may pay tax on this income using an alternative method and may receive a refund of some or all of the non-resident tax withheld.
Were you a non-resident of Canada in 2015 who wants to elect under section 216.1?
Under section 216.1 of the Income Tax Act, if you are a non-resident actor, you can choose to report amounts paid, credited, or provided as a benefit to you for film and video acting services rendered in Canada on a Canadian return and pay tax on that income using an alternative taxing method. Choosing to do this is called "electing under section 216.1."
Were you a deemed non-resident of Canada in 2015?
You were a deemed non-resident of Canada in 2015 if you would have been considered a resident of Canada (or a deemed resident) but, under a tax treaty, you were considered a resident of another country. You become a deemed non-resident of Canada when your ties with the other country are such that, under the tax treaty, you would be considered a resident of that other country and not Canada. In this case, the same rules that apply to a non-resident of Canada will apply to you as a deemed non-resident (including the way you complete your return).
Were you a deemed resident of Canada in 2015?
You were a deemed resident of Canada for tax purposes if you did not have significant residential ties in Canada, but you stayed here for 183 days or more in 2015 and, under a tax treaty, you were not considered a resident of another country.
You were also a deemed resident of Canada if you lived outside Canada during 2015, you were not considered a factual resident of Canada because you did not have significant residential ties in Canada, and you were:
- a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2015, see Were you a member of the overseas Canadian Forces school staff who left Canada in 2015?);
- a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2015;
- a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad;
- a member of the Canadian Forces at any time in 2015;
- a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or
- a dependent child of one of the first four persons described earlier in this section and your net world income in 2015 was not more than the basic personal amount (see line 300) in Canadian dollars.
Were you a member of the overseas Canadian Forces school staff who left Canada in 2015?
If you were a member of the overseas Canadian Forces school staff who left Canada in 2015 and severed residential ties, you became a non-resident of Canada. Use the 2015 tax package for the province or territory where you lived just before you left Canada. Go to Leaving Canada (emigrants), for the special rules that apply to you.
However, you can file as a deemed resident of Canada while you are serving abroad. If you make this choice, use the 2015 tax package for the province or territory where you lived just before you left Canada. In future years, you will use the tax package for non-residents and deemed residents of Canada.
Did you live in Quebec just before you left Canada?
In addition to being considered a deemed resident of Canada, under Quebec law you may also be considered a deemed resident of that province. If this is the case, you may have to pay Quebec income tax while you are serving abroad.
For example, if you are a deemed resident of Canada and you were at any time in the year an agent-general, an officer, or a servant of the province of Quebec and you were a resident of that province just before your appointment or employment with that province, you must pay Quebec income tax. To avoid double taxation (surtax for non-residents and deemed residents of Canada plus Quebec income tax), attach a note to your federal return telling us:
- you are subject to Quebec provincial income tax;
- you are filing a Quebec provincial return; and
- you are asking for relief from the non-resident and deemed resident surtax.
For more information, contact the CRA.
The province of Quebec also grants relief to certain taxpayers who were deemed residents of Canada and Quebec. This includes deemed residents of Canada who are members of the Canadian Forces or at any time in the year, an ambassador, minister, high commissioner, officer, or servant of Canada, and who were also deemed residents of Quebec. For more information, contact Revenu Quebec.
Before you start
Do you have to file a return?
You must file a return for 2015 if any of the following situations apply:
- You have to pay tax for 2015.
- We sent you a request to file a return.
- You and your spouse or common-law partner elected to split pension income for 2015. See lines 115, 116, 129, and 210.
- You received working income tax benefit (WITB) advance payments in 2015.
- You were a deemed resident of Canada at any time in the year, and you disposed of capital property in 2015 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed income to you or you are reporting a capital gains reserve you claimed on your 2014 return).
- You were a non-resident of Canada throughout 2015, and you disposed of taxable Canadian property in 2015. However, if all the gain from each disposition is exempt under a tax treaty or you have received a Certificate of Compliance in respect of the disposition where no payment of tax was required, you may not have to file a tax return. For more information, go to Disposing of or acquiring certain Canadian property.
- You have to repay all or part of your old age security or employment insurance benefits. See line 235. If you were a non-resident of Canada in 2015, you will use the T1136, Old Age Security Return of Income, to repay all or part of your OAS.
- You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers' Plan or the Lifelong Learning Plan. For more information, go to Home Buyer's Plan (HBP) or see Guide RC4112, Lifelong Learning Plan (LLP).
- You have to contribute to the Canada Pension Plan (CPP). This can apply if for 2015 the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222.
- You are paying employment insurance premiums on self-employment and other eligible earnings. See lines 317 and 430.
- You filed Form NR5, Application by a non-resident of Canada for a reduction in the amount of non-resident tax required to be withheld, for the year, and we approved it. If this is your situation, you may have to file a return electing under section 217 of the Income Tax Act for each year of the period covered by the approved Form NR5 (see Form NR5 for exceptions).
- You filed Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent From Real or Immovable Property or Receiving a Timber Royalty, for 2015, and we approved it. If this is your situation, you have to file a separate return electing under section 216 of the Income Tax Act.
- You filed Form T1287, Application by a Non-Resident of Canada (individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned from Acting in a Film or Video Production, for 2015, and we approved it. If this is your situation, you may have to file a return electing under section 216.1 of the Income Tax Act.
Even if none of these requirements apply, you can file a return if any of the following situations apply:
- You want to claim a refund.
- You want to claim the WITB for 2015.
- You want the GST/HST credit. For example, you may be eligible if you turn 19 before April 2017, and you are a deemed resident of Canada.
- You or your spouse or common-law partner want to begin or continue receiving Canada child tax benefit payments.
- You or your spouse or common-law partner want to claim the family tax cut.
- You have incurred a non-capital loss (see line 236) in 2015 that you want to be able to apply in other years.
- You want to carry forward or transfer the unused part of your tuition, education, and textbook amounts. See line 323.
- You want to report income for which you could contribute to an RRSP and/or a pooled registered pension plan (PRPP) to keep your RRSP/PRPP deduction limit for future years current.
- You want to carry forward the unused investment tax credit on expenditures you incurred during the current year. See line 412.
What tax package should you use if this one is not for you?
- If you were a deemed resident of Canada on December 31, 2015, and you are reporting only income from a business with a permanent establishment in a province or territory of Canada, use the tax package for that province or territory.
- If you were a deemed resident of Canada and you returned to Canada to live in 2015, use the tax package for the province or territory where you lived on December 31, 2015.
- If you were a non-resident of Canada throughout 2015 and you are reporting only income from employment in Canada or from a business or partnership with a permanent establishment in Canada, use the tax package for the province or territory where you earned the income. Also see Guide T4058, Non-Residents and Income Tax, for the special rules that apply.
If you are also reporting other types of Canadian source income such as taxable scholarships, fellowships, bursaries, research grants, or capital gains from disposing of taxable Canadian property, you will need Form T2203, Provincial and Territorial Taxes for 2015 – Multiple Jurisdictions, to calculate your tax payable. - If you were a non-resident of Canada during 2015 and you received rental income from real or immovable property in Canada or timber royalties on a timber resource property or a timber limit in Canada, get Guide T4144, Income Tax Guide for Electing Under Section 216.
- If you resided outside Canada on December 31, 2015, but kept significant residential ties with Canada, you may be a factual resident of Canada. Use the package for the province or territory where you kept your residential ties. However, this may not apply if you were a factual resident who, under a tax treaty, is considered to be a resident of another country. For more information, see Were you a deemed non-resident of Canada in 2015?
- If you were a newcomer to Canada in 2015, use the tax package for the province or territory where you resided on December 31, 2015. See Pamphlet T4055, Newcomers to Canada, for the special rules that apply.
How to get the tax package you need
To find out how to get a guide and a forms book for your province or territory, go to Forms and publications.
What date is your return for 2015 due?
Generally, your return for 2015 has to be filed on or before April 30, 2016.
Note
If you file your return after April 30, 2016, your GST/HST credit, Canada child tax benefit payments, and old age security benefit payments may be delayed.
Self-employed persons – If you or your spouse or common-law partner carried on a business in 2015 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2015 has to be filed on or before June 15, 2016. However, if you have a balance owing for 2015, you have to pay it on or before April 30, 2016. For more information about how to make your payment, see line 485.
Exception to the due date of your return
When the due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, we consider your return to be filed on time if we receive it or it is postmarked on the next business day. For more information, go to Important dates for 2015 (Individuals).
Non-residents electing under section 217 – For information on when your section 217 return is due, see When is your section 217 return due?
Non-residents electing under section 216.1 – For information on when your section 216.1 return is due, see When is your section 216.1 return due?
Deceased persons
If you are the legal representative (the executor, administrator, or liquidator) of the estate of a person who died in 2015, you may have to file a return for 2015 for that person. For more information about your filing requirements and options and to know what documents are required, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, What to do following a death.
Note
If you received income in 2015 for a person who died in 2014 or earlier, do not file an individual return for 2015 for that income on behalf of that person. Instead, you may have to file a T3 Trust Income Tax and Information Return for the estate.
What penalties and interest do we charge?
Late-filing penalty
If you owe tax for 2015 and do not file your return for 2015 within the dates we specify under What date is your return for 2015 due? we will charge you a late-filing penalty. The penalty is 5% of your 2015 balance owing, plus 1% of your balance owing for each full month your return is late, to a maximum of 12 months.
If we charged a late-filing penalty on your return for 2012, 2013, or 2014, your late-filing penalty for 2015 may be 10% of your 2015 balance owing, plus 2% of your 2015 balance owing for each full month your return is late, to a maximum of 20 months.
Tax Tip
Even if you cannot pay your full balance owing on or before April 30, 2016, you can avoid the late filing penalty by filing your return on time.
Non-residents electing under section 217 – If you file your 2015 section 217 return after June 30, 2016, your election is not valid. For more information, see When is your section 217 return due?.
Non-residents electing under section 216.1 – If you file your section 216.1 return after the due date, your election is not valid. For more information, see When is your section 216 return due?
Repeated failure to report income penalty
If you failed to report an amount on your return for 2015 and you also failed to report an amount on your return for 2012, 2013, or 2014, you may have to pay a federal repeated failure to report income penalty. Under proposed changes, if you did not report an amount of income of $500 or more for a tax year, it will be considered a failure to report income.
As a result of the proposed changes, the federal penalty is equal to the lesser of:
- 10% of the amount you failed to report on your return for 2015; and
- 50% of the difference between the understated tax (and/or overstated credits) related to the amount you failed to report and the amount of tax withheld related to the amount you failed to report.
However, if you voluntarily tell us about an amount you failed to report, we may waive this penalty. For more information, see What is a voluntary disclosure?, or go to Voluntary Disclosures Program.
False statements or omissions penalty
You may have to pay a penalty if you knowingly or under circumstances amounting to gross negligence have made a false statement or an omission on your 2015 return.
The penalty is equal to the greater of:
- $100; and
- 50% of the understated tax and/or the overstated credits related to the false statement or omission.
However, if you voluntarily tell us about an amount you failed to report and/or credits you overstated, we may waive this penalty. For more information, see What is a voluntary disclosure? or go to Voluntary Disclosures Program.
Interest
If you have a balance owing for 2015, we charge compound daily interest starting May 1, 2016, on any unpaid amounts owing for 2015. This includes any balance owing if we reassess your return. In addition, we will charge you interest on the penalties explained in the previous sections, starting the day after your return is due.
Cancel or waive penalties and interest
The CRA administers legislation, commonly called the taxpayer relief provisions, that gives the CRA discretion to cancel or waive penalties or interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.
The CRA's discretion to grant relief is limited to any period that ended within 10 years before the calendar year in which a request is submitted or an income tax return is filed.
For penalties, the CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year in which you make your request. For example, your request made in 2016 must relate to a penalty for a tax year or fiscal period ending in 2006 or later.
For interest on a balance owing for any tax year, the CRA will consider only the amounts that accrued during the 10 calendar years before the year in which you make your request. For example, your request made in 2016 must relate to interest that accrued in 2006 or later.
For more information about relief from penalties or interest, go to Taxpayer relief provisions. To submit your request for relief use Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest.
When will we pay interest?
We will pay you compound daily interest on your tax refund for 2015. The calculation will start on the latest of the following three dates:
- May 31, 2016;
- the 31st day after you file your return; and
- the day after you overpaid your taxes.
How to file your return
Regardless of which tax package you use, send your return to the International and Ottawa Tax Services Office. Mail or deliver your return in the envelope provided in the centre of this guide.
If you prepare your own return or other people's returns, mail or deliver each person's return in a separate envelope. However, if you file returns for more than one year for the same person, put them all in one envelope.
If you provide services in the film and television industry, send your income tax return to the Film Services Unit that serves the province or territory where the services were provided. You can find the addresses of the offices on our website at Film and Media Tax Credits.
Note
If you are participating in the AgriStability and AgriInvest programs, use the envelope provided in Guide RC4060 or Guide RC4408.
What do you include with your return and what records do you keep?
Include one copy of each of your information slips with your return. These slips show the amount of income that was paid to you during the year and the deductions that were withheld from that income. Attach your Schedule 1 (federal tax). Attach only the other supporting documents that are requested in the guide to support a credit or deduction.
If a tax professional prepares or sends us your return, show the preparer all your supporting documents, such as your information slips, receipts, notice of assessment from last year, and instalment payments summary (on Form INNS1 or Form INNS2).
If you make a claim without the requested supporting document, we may disallow the credit or deduction you claimed. It could also delay the processing of your return.
Keep your supporting documents for six years. Even if you do not have to attach certain supporting documents to your return, keep them in case we select your return for review. We may ask for documents other than official receipts, such as cancelled cheques or bank statements, as proof of any deduction or credit you claimed. Also keep a copy of your return for 2015, the related notice of assessment, and any notice of reassessment. These can help you complete your return for 2016.
For example, your notice for 2015 will show:
- your registered retirement savings plan/pooled registered pension plan (RRSP/PRPP) deduction limit for 2016;
- your unused RRSP/PRPP contributions for 2016;
- your capital and non-capital loss balances; and
- your tuition, education, and textbook amounts carry-forward balance. See line 323.
Non-residents and non-residents electing under section 217 – You must attach a completed Schedule A, Statement of World Income and Schedule B, Allowable Amount of Non-Refundable Tax Credits. If you are filing under section 217, you must also attach a completed Schedule C, Electing under Section 217 of the Income Tax Act. These schedules are in the centre of this guide.
Tax information videos
We have a number of tax information videos for individuals on topics such as the income tax and benefit return, newcomers to Canada, and tax measures for persons with disabilities. To watch our videos, go to Video gallery.
Can you file a return for a previous year?
We will consider a request for a refund for a previous tax year return that you are filing late, (other than to make an election under sections 217 and 216.1) only if the return is for a tax year ending in any of the 10 calendar years before the year in which you make the request. For example, a request made in 2016 must relate to the 2006 or a later tax year to be considered.
If you are filing a return for a year before 2015, attach receipts for all the deductions or credits you are claiming.
Benefits for individuals and families
Goods and services tax/harmonized sales tax (GST/HST) credit
Deemed residents of Canada only – When you file your return, the CRA will determine your eligibility and tell you if you are entitled to receive the GST/HST credit.
Your credit is based on the number of children you have and your net world income added to the net world income of your spouse or common-law partner (if you have one), minus any amount you or your spouse or common-law partner reported on lines 117 and 125. If you or your spouse or common-law partner deducted an amount on line 213 and/or the amount for a repayment of registered disability savings plan income included on line 232, we will add these amounts to your or your spouse's or common-law partner's net world income.
Net world income is the amount on line 236 of a person's return, or the amount it would be if the person filed a return.
In the "Identification" area on page 1 of your return, enter your marital status and, if it applies, the information about your spouse or common-law partner (including his or her net world income, even if it is zero). Either you or your spouse or common-law partner may receive the credit, but not both of you. The credit will be paid to the spouse or common-law partner whose return is assessed first.
For more information, go to Child and family benefits, see Booklet RC4210, GST/HST Credit, or call the CRA at 1-800-959-1953. To view your GST/HST credit information, go to My Account for Individuals. To view the next GST/HST credit payment date, go to Mobile apps and select MyCRA.
Canada child tax benefit (CCTB) and child disability benefit (CDB)
If you are a deemed resident of Canada or if you are the spouse or common-law partner of a deemed resident of Canada, and you are responsible for the care and upbringing of a child who is under 18 years of age, you can apply for the CCTB for that child. Apply as soon as possible after the child is born or begins to live with you.
You can apply by:
- using Apply for child benefits on My Account at My Account for Individuals;
- sending a completed Form RC66, Canada Child Benefits Application; or
- giving your consent on the provincial birth registration form. For more information about this service, see Booklet T4114, Canada Child Benefits.
If you are a permanent resident, temporary resident, or protected person (refugee) as defined in the Immigration and Refugee Protection Act, apply as soon as possible after you and your child arrive in Canada.
In addition to the CCTB, you can receive the CDB if your child meets the criteria for the disability tax credit and we have approved Form T2201, Disability Tax Credit Certificate, for that child.
The CCTB and the CDB are based on the net income (line 236) shown on your return and, if applicable, your spouse's or common-law partner's return, minus any amount you or your spouse or common-law partner reported on lines 117 and 125. If you or your spouse or common-law partner deducted an amount on line 213 and/or the amount for a repayment of registered disability savings plan income included on line 232, we will add these amounts to your or your spouse's or common-law partner's net world income. Therefore, to qualify for these benefits, you both have to file a return every year, even if there is no income to report.
If you are the non-resident spouse or common-law partner of a deemed resident of Canada, you will have to file Form CTB9, Canada Child Tax Benefit Statement of Income, instead of filing a return for purposes of the CCTB.
For more information, go to Child and family benefits, see Booklet T4114, Canada Child Benefits, or call the CRA at 1-800-387-1193. To view your CCTB information, go to My Account for Individuals. To view the next CCTB payment date, go to Mobile apps and select MyCRA.
Universal child care benefit (UCCB)
If you are a deemed resident of Canada or if you are the spouse or common-law partner of a deemed resident of Canada and you are responsible for the care and upbringing of a child who lives with you and is under 18 years of age, you may be eligible to receive $160 per month for each child under 6 years of age and $60 per month for each child aged 6 through 17.
To start receiving the UCCB, you must apply for the CCTB. For more information about how to apply, read Canada child tax benefit (CCTB) and child disability benefit (CDB).
Although the UCCB is taxable, we do not use it to calculate your GST/HST credit, your CCTB payments, the social benefits repayment (line 235), the refundable medical expense supplement (line 452), or the working income tax benefit (WITB) (line 453). Read the instructions for line 117 to find out how to report the UCCB.
For more information, Universal child care benefit (UCCB), see Booklet T4114, Canada Child Benefits, or call the CRA at 1-800-387-1193. To view your UCCB information, go to My Account for Individuals. To view the next UCCB payment date, go to Mobile apps and select MyCRA.
Working income tax benefit (WITB)
The WITB is a refundable tax credit that provides tax relief for eligible working low-income individuals and families.
You can claim this benefit on line 453 of your income tax and benefit return. However, eligible individuals and families may be able to apply for 2016 advance payments.
For more information, see line 453 in this guide, Form RC201, Working Income Tax Benefit Advance Payments Application for 2016, or go to Working income tax benefit (WITB).
Getting started
Gather all the documents you need to complete your return. This includes information slips (such as NR4, T3, T4, T4A, T4A-NR, and T5 slips) and receipts for any deductions or credits you plan to claim. Refer to the guide as you find lines on the return that apply to you, or see the backs of your information slips for more instructions.
What if you are missing information?
If you have to file a return for 2015, file it on time even if some slips or receipts are missing. You are responsible for reporting your income (see Determining your residency status) to avoid possible interest and/or penalties that may be charged. If you know you will not be able to get a slip by the due date from the payer, and if you have registered for our My Account service, you may be able to view your tax information slips online by going to My Account for Individuals. Otherwise, attach a note to your return stating the payer's name and address, the type of income involved, and what you are doing to get the slip. Use your pay stubs or statements to estimate the income to report and any related deductions and credits you can claim. Enter the estimated amounts on the appropriate lines of your return. Attach the pay stubs or statements to your return.
Online services
My Account
Using the CRA's My Account service is a fast, easy, and secure way to access and manage your tax and benefit information online, seven days a week.
To log in to My Account, you can use either your CRA user ID and password or the Sign-in Partner option.
View more tax information slips online – You can now view more tax information slips online, such as T3 and T5 slips. Go to My Account for Individuals, and select the "Tax returns" tab and "Tax information slips (T4 and more)."
An authorized representative can access most of these online services through Represent a Client.
For more information, go to My Account for Individuals.
Handling business taxes online
By registering for either My Business Account or Represent a Client, you can get access to current account balance information and make changes to tax information online.
To register, go to:
- My Business Account, if you are a business owner; or
- Represent a Client, if you are an authorized representative or employee.
For more information, go to E-services for Businesses.
MyCRA – the web app for individual taxpayers on the go
Getting ready to file? Use MyCRA to check your RRSP deduction limits, look up a local tax preparer, or see what tax filing software the CRA has certified.
Done filing? Use MyCRA to see the status of your tax return and the resulting assessment.
Want information throughout the year? Use MyCRA to check your TFSA contribution room, confirm before you donate that the charity at your door is registered, and calculate the effect your donation will have on your taxes.
To get more details on what you can do with MyCRA and to access the CRA's web-based mobile app, go to Mobile apps.
Electronic payments
Make your payment using:
- your financial institution's online or telephone banking services;
- the CRA's My Payment service at My Payment—save time, pay online!; or
- pre-authorized debit at My Account for Individuals.
For more information on all payment options, go to Make a payment to the Canada Revenue Agency.
Direct deposit
Direct deposit is a faster, more convenient, reliable, and secure way to get your income tax refund and your credit and benefit payments (including certain related provincial or territorial program payments) directly into your account at a financial institution in Canada.
For more information, see Direct deposit or go to Direct deposit.
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